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TMI Blog2022 (11) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... India ORDER PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. Karan Talwar, learned counsel for the petitioner; Mr. B. Mukharjee, learned counsel appearing for respondent Nos.1 and 3; and Ms. Sapna Reddy, learned counsel representing Mr. B. Narasimha Sarma, learned counsel for respondent Nos.2 and 4. 2. By filing this petition under Article 226 of the Constitution of India, petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal (c) direct the Respondent No.2 and 4 to credit a sum of Rs.1,22,06,002/- to the Electronic Credit Ledger of the Petitioner under GSTIN No.36AABCM3690C1ZO maintained under the Central Goods and Service Tax Act, 2017; alternatively (d) to direct Respondent No.4 to refund accrued credit of Rs.1,22,06,002/- in the pre-GST regime to the Petitioner and (e) or to allow the Petitioner to claim cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce payment of duty of excise specified in the First Schedule to the erstwhile Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him under the cover of an invoice before 01.07.2017 may issue a document called Credit Transfer Document to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove backdrop that the related writ petition has been filed. 6. Respondent Nos.1 and 3 have filed a counter affidavit opposing the plea of the petitioner. 7. It may not be necessary for us to delve deep into the rival contentions, in as much as Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd. 2022 SCC OnLine SC 912 has directed Goods and Service Tax Network (GSTN) to open the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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